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Exhibit 16
KPMG LLP
July 10, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Twelve AMH Associates Limited
Partnership and, under the date of April 10, 2000, we reported on the financial
statements of Twelve AMH Associates Limited Partnership as of and for the years
ended December 31, 1999 and 1998. On June 30, 2000, our appointment as principal
accountants was terminated. We have read Twelve AMH Associates Limited
Partnership 's statements included under Item 4 of its Form 8-K dated July 7,
2000, and we agree with such statements.
Very truly yours,
KPMG LLP
